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Digests of Decisions of the Comptroller General of the United c I United States General Accounting Office GAO Office of General Counsel April 1991 i. of the Comptrolier G.eneral of the United States I Current GAO Officials Comptroller General of the United States Charles A. Bowsher Deputy Comptroller General of the United States Vacant Special Assistant to the Comptroller General Milton J. Socolar General Counsel James F. Hinchman Deputy General Counsel Vacant Page i - Contents Preface Table of Decision Numbers - Digests Appropriations/Financial Management 1 Civilian Personnel 7 Military Personnel 12 Miscellaneous Topics 16 Procurement 17 Page ii Preface This publication is one in a series of monthly pamphlets entitled “Digests of Decisions of the Comptroller General of the United States” which have been published since the establishment of the General Accounting Office by the Budget and Accounting Act, 1921. A disbursing or certifying official or the head of an agency may request a decision from the Comptroller General pursuant to 31 U.S. Code 0 3529 (formerly 31 U.S.C. $5 74 and 82d). Decisions concerning claims are issued in accordance with 31 U.S. Code 9 3702 (formerly 31 U.S.C. 3 71). Decisions on the validity of contract awards are rendered pursuant to the Competition in Contracting Act, Pub. L. 98-369, July 18, 1984. Decisions in this pamphlet are presented in digest form. When requesting individual copies of these decisions, which are available in full text, cite them by the file number and date, e.g., B-229329.2, Sept. 29, 1989. Approximately 10 percent of GAO’s decisions are published in full text as the Decisions of the Comptroller General of the United States. Copies of these decisions are available in individual copies, in monthly pamphlets and in annual volumes. Decisions in these volumes should be cited by volume, page number and year issued, e.g., 68 Comp. Gen. 644 (1989). Pageiii Table of Decision Numbers -~ Page __~ Page B-232234.5, April 29, 1291** * 45 B-239672.6,April_--~ 12,1991 29 -~-zu;l’rd6, nmar‘ April 13 B-239802,-- April 3, 1991 2 B-235048, April 4, 1991 2 B-239833.5, April 17, 1991-3 5 B-239856, April 29, 1991 6 B-235368, April 19, 1991 5 B-240394, April 2, 1991 12 -~- - B-235558.5, April 29, 1991 46 B-240759,-- April 2, 1991 12 B-236228.2, April 16, 1991 8 B-240799.3, B-240802.3, April 23, 1991 39 B-237562, April 8, 1991 -__ 23 _~-- ____- 3 B-240799.4, B-240802.4, April 10, B-237858, April 15, 1991* * * 1991 ___- 28 B-237914, April 22, 1991*** 15 -e-p B-240954, B-240954.2, April 8, B-238016, April 2, 1991 12 _1991*** m__-ee- 23 7 B-238040, April 9, 1991**’ B-240991, April 8, 1991 -___ 24 35 B-238520.2, April 19, 1991_.____~ B-241170.2, April 23, 1991_-~__~ 40 B-238681 April 8, 1991*** 13 L--- B-241196, April 23, 1991 __-~--- 10 15 B-238740, April 23, 1991 B-241478, April ~--------5 1991 2 B-238764, April 18, 1991 14 B-241517.2, April 30, 1991 50 B-238800, April 19, 1991*** 9 __- ~~-B-241579.2, April 16, 1991 -__ 32 B-238898, April 1, 1991*** i e1241581.2, April 17, 1991--- 33 B-238955, April 3, __-1991 1 B-241583.5, April 23, 1991 40 B-238955, April 3, 1991 16 B-241665.2, B-241665.3, April 8, B-239150, Aprs991 1 1991 --- 24 B-239231.11, April 4, 1991*** 20 l3I241761, April 15,___--- 1991 8 B-239249, April -__15, 1991* * * 3 B-241781, April 15, 1991 8 B-239387, April 24, 1991 5 B-241858.2, April 23, 1991 41 B-239483, April 15, 1991*** 4 B-241868.2, April 9, 1991 27 B-239490.5, April 19, 1991 35 B-241871, April 25, 1991*** 10 B-239672.4, April 4, 1991 20 B-241879,--~ April 26, 1991 -__ 5 __--__B-239672.5, April 12, 1991 2 B-241915, April 17, 1991*** -- 9 ***(notes published decisions, Cite published decisions as 711 Camp Gen Page iv Table of Decision Numbers Page Page B-241987, April 25, 1991*** 11 B-242355, April 23, 1991 42 B-242007, April 16, 1991 9 B-242362, April 9, 1991 27 B-242010.2, April 23, 1991 41 B-242384, April 3, 1991 18 B-242021, April 15, 1991 14 B-242394, April 19, 1991 37 B-242061.2, April 19, 1991 36 B-242396, April 29, 1991 47 B-242075, April 2, 1991 .- 17 B-242397, April 29, 1991 47 B-242100.2, April 24, 1991 _ 43 B-242404, April 2, 1991 13 B-242133, April 2, 1991*** 17 B-242423, April 15, 1991 32 B-242149, April 4, 1991 20 B-242437, April 19, 1991 37 B-242165, April 4, 1991 21 B-242440, April 25, 1991* *-ii * B-242204.2, April 4, 1991 22 B-242458.2, April 30, 1991 51 B-242217, April 9, 1991 27 B-242459, April 25, 1991 44 B-242220, April 10, 1991 28 B-242490.3, April 4, 1991 22 B-242221, April 12, 1991*** 29 B-242502, B-242502.2, April 19, B-242234, April 5, 1991 23 1991 38 B-242240, April 15, 1991*** 30 B-242538, April 29, 1991 47 B-242289, April 18, 1991 34 B-242544, April 29, 1991 - 48 B-242290, B-242290.2, April 8, B-242570, April 29, 1991 48 1991 75 B-242576, April 23, 1991 ~ 42 B-242301, April 12, 1991 29 B-242581, April 29, 1991 49 B-242302, April 15, 1991 31 B-242582.2, B-242582.3, April 24, B-242304, April 18, 1991 34 1991 43 B-242313, B-242313.2, April 19, B-242644.2, April 8, 1991 26 1991 36 B-242646, April 22, 1991 39 B-242315, April 17, 1991 33 B-242669, April 19, 1991 38 B-242339, April 15, 1991 32 B-242729, et al., April 2, 1991 18 B-242350, April 8, 1991 25 B-242817.2, April 2, 1991 18 B-242353.2, -.April .-.-2-25 1991 44 B-242835.2, April 29, 1991 49 Page" Table of Decision Numbers -~ Page P.C3jW B-242858.2, April 25, 1991 45 B-243329, April 22, 1991 39 B-242944, April 10, 1991 28 B-243332, April 25, 1991 45 B-242991, April 25,199l B-243149, April 24, 1991 43 B-243445, April 3, 1991 19 B-243248.2, April 8, 1991 26 B-243463, April 3,199l 19 B-243307.2, April 4, 1991 22 B-243488, B-243318, April 12, 1991 30 B-243505, April 12, 1991 30 B-243324, April 17, 1991 4 B-243623, April 29, 1991 50 B-243325, April 3, 1991 19 B-243629, April 23, 1991 42 B-‘L43654, April 29, 1991 50 Page vi Appropriations/Financial Management B-238898, April 1, lSSl*** Appropriations/Financial Management __ Accountable Officers n Cashiers n n Liability n n n Physical losses Appropriations/Financial Management Accountable Officers W Cashiers n n Relief W n n Physical losses Relief from liability for an unexplained loss may not br granted pursuant to 31 USC. 0 3527(a) (1988) to the Alternate Class B Cashier of the Embassy in The Hague where the request was b-d solely upon the fact that, under applicable State Department procedures, she was not qualified to hold that post. However, the Class B Cashier for whom she was the Alternate is jointly and sever- ally liable with her for the loss because he wa8 responsible for determining the Alternate’s qualifi- cations before he entrusted imprest funds to her. B-238955, April 3,1SSl Appropriations/Financial Management Accountable Officers n Determination criteria Appropriations/Financial Management Accountable Officers n Relief n n Physical losses Decadent’s relatives forwarded money to United States Embassy for deposit in Overseas Consular Service trust fund from which consular oft&x authorizes payments for funeral and other ex- penses. When consular officer directly handled money, he became accountable for them and their loss was a loss of public funds. Appropriations/Financial Management Accountable Officers n Relief n n Physical losses W n W Burden of proof As the last penon known to have custody of lost funds, rebuttable presumption of negligence on the part of the consular officer arises. That presumption is not rebutted by assertion and agency determination not supported by evidence. Relief is denied Page 1 Digests-April 1991 B-239802, April 3,199l Appropriations/Financial Management Accountable Officers n Disbursing officers n n Illegal/improper payments H n n Liability restrictions n W W W Statutes of limitation Request for relief received after the running of the 3-year statute of limitations, 31 USC. 8 3526(c), cannot be considered by our Office as the accountable officer’s account is settled by oper- ation of law and the officer is no longer liable for any deficiency in the account. B-235048, April 4,199l Appropriations/Financial Management Accountable Officers n Relief n n Physical losses W n W Embezzlement Upon reconsideration, we affirm our conclusion of B-235048, Nov. 14, 1990, that Prentis Kye, an Air Force accounting technician, is not pecuniarily liable as an accountable officer for the loss of funds embezzled by another accounting technician, Jeanna Carson. Whether Mr. Kye is liable, nonetheless, under Air Force regulation is for the Air Force to determine; however, a court-mar- tial tribunal, which acquitted Mr. Kye of embezzlement, may have preempted the Air Force’s de- termination in this regard.
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